战略成本管理的基本方法及其在交通运输企业的应用

The Basic Methods of Strategic Cost Management and Their Application in Transportation Enterprises

介绍了战略定位分析、价值链分析和成本动因分析等西方战略成本管理的基本方法,并对它们在交通运输企业中的应用作了初步探讨,对于培育交通运输企业的竞争优势、降低成本、提高成本效益具有重要意义。

This article introduces some basic methods of the western strategic cost management, for example, the strategic position analysis, value chain analysis and cost - driven analysis, and tentatively studies their application in the transportation enterprises. The article will be of great significance to create the competitive advantage, lower the cost and increase the cost effectiveness in the transportation enterprises.